Salesforce Developers PDII Question # 1 Topic 1 Discussion

The correct way to fix this is to add Test.startTest() before and add Test.stopTest() after Line 18 of the code. This will reset the governor limits for the code that executes between these two methods, and allow the test to run without hitting the SOQL query limit. The Test.startTest() and Test.stopTest() methods are used to test code that makes a lot of queries or calls asynchronous methods12. By using these methods, the developer can isolate the code that needs more resources and verify that it does not exceed the governor limits.

References:

Using Limits, startTest, and stopTest | Apex Developer Guide | Salesforce Developers

Test.StartTest & Test.StopTest - Salesforce Developer Community

Why would a developer use test startTest and test stopTest in Salesforce? | ForceTalks